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TMI Blog1997 (12) TMI 229X X X X Extracts X X X X X X X X Extracts X X X X ..... nt. Shri R.K. Roy, JDR, for the Respondent. [Order per : P.C. Jain, Member (T)]. - Question involved in the present matters is a question of classification of a product known as Pitch-Creosote Mixture (P.C.M.). We observe from the Assistant Commissioner's clear finding regarding the aforesaid product i.e. P.C.M., that it is only a partially distilled tar. Therefore, it does not follow that P.C ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... unch of appeals bearing Nos. E/175 to 178/90 also relate to classification for the subsequent period and demand of duty thereon. The predecessor Assistant Commissioner (as referred to in Appeal No. E-4003/89) decided the same classification under the new Tariff under sub-heading 2708.11 instead of 2706.00 as claimed by the appellants. 4. In order to appreciate the controversy, we reproduce b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... partially distilled tar. Therefore, on the plain reading, the product before us i.e. P.C.M., would fall under Tariff sub-heading 2706.00. At this stage, learned JDR, Shri R.K. Roy draws attention to the composition of P.C.M. which reads as follows :- "Pitch - 63 to 65% Light Oil - 0.9 to 1.2% Napthalene Oil - 6 to 7% Creosote Oil - 8 to 10% Other residual oil - 20 to 22%" From the above comp ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ority referred to above. Therefore, in our view, the product falls under 2706.00. Once it is taken to fall under the Tariff Heading 2706.00 as held above, the question of benefit of the Notifications in question, does not arise because the rate of duty is nil, as contended by the learned Consultant for the appellants. We agree with the submissions of the learned Consultant. Hence, we allow these a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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